[Congressional Record Volume 157, Number 1 (Wednesday, January 5, 2011)]
[House]
[Page H45]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. GINGREY of Georgia:
       H.R. 121.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8, Clause 1 of the Constitution that 
     states, ``The Congress shall have Power To lay and collect 
     Taxes, Duties, Imposts and Excises, to pay the Debts . . .''